Policy paper

Corporation Tax: intangible fixed assets - related party step-up schemes

This measure deals with clarifications to the tax treatment of a disposal of a company's intangible fixed assets involving non-cash consideration announced at Autumn Budget 2017.

Documents

Draft clause: intangible fixed assets - transactions between related parties

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Draft clause: intangible fixed assets - realisation involving non-monetary receipt

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Details

Legislation will be introduced in Finance Bill 2017 to 2018 to Chapter 4 of Part 8 Corporation Tax Act 2009.

Published 22 November 2017